Indirect Tax Weekly Digest | 15 July 2020

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:   

• High Court of Gujarat - Rule 142(1)(a) of the CGST Rules, 2017 is valid and is no manner conflict with any of the provisions of the CGST Act, 2017;
• AAR, Maharashtra - Determining the meaning of the term ‘per unit’ to identify the correct rate of GST on Accommodation service;
• AAR, Tamil Nadu - Services provided to foreign client through principal shall not be treated as export of service or the supply of services under CGST /TNGST Act.

We hope you find it useful and an interesting read.